eJournal UPN Veteran Jakarta (Universitas Pembangunan Nasional)
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BATASAN DAN MEKANISME PENERAPAN SANKSI PIDANA PERPAJAKAN DI INDONESIA DALAM PERSPEKTIF ASAS ULTIMUM REMEDIUM
Full text linkThis study examines the limitations and mechanisms of the application of criminal sanctions against taxpayers who violate tax provisions in Indonesia, and evaluates the application of the ultimum remedium principle as the principle of "criminal sanctions as a last resort." Using a qualitative legal-normative approach with a descriptive-analytical method, data was collected through a documentation study of primary sources (Law 7/2021 in conjunction with Law 6/2023 concerning KUP, KUHAP, KUHP) and secondary sources (scientific journals 2020–2025, textbooks, DGT guidelines). Normative-dogmatic analysis reveals that the KUP Law explicitly separates administrative and criminal sanctions without setting a minimum loss threshold for criminal prosecution, so that tax officials tend to use criminal sanctions only for high-value cases. The legal-theoretical study explains that the ultimum remedium principle is accommodated through provisions such as Article 8 paragraph (3) and Article 44B of the KUP Law, but in practice it still encounters inconsistencies and broad discretion. Synthesis of findings indicates the need for quantitative guidelines for loss thresholds, reintegration of the “first-time offender” protocol, and harmonization of the Criminal Procedure Code with the principle of criminal subsidiarity. These recommendations are expected to strengthen the implementation of the ultimum remedium principle, ensuring that criminal sanctions are truly the last resort in enforcing fair and proportional tax law.
Keywords: Taxation; Ultimum Remedium; Criminal Sanctions; KUP Law; Criminal LawPenelitian ini mengkaji batasan dan mekanisme penerapan sanksi pidana terhadap wajib pajak yang melakukan pelanggaran ketentuan perpajakan di Indonesia, serta mengevaluasi penerapan asas ultimum remedium sebagai prinsip “pidana sebagai upaya terakhir.” Menggunakan pendekatan kualitatif yuridis-normatif dengan metode deskriptif-analitis, data dikumpulkan melalui studi dokumentasi pada sumber primer (UU 7/2021 jo. UU 6/2023 tentang KUP, KUHAP, KUHP) dan sumber sekunder (jurnal ilmiah 2020–2025, buku teks, pedoman DJP). Analisis normatif-dogmatis mengungkap bahwa UU KUP secara tegas memisahkan sanksi administrasi dan pidana tanpa menetapkan ambang kerugian minimal untuk penuntutan pidana, sehingga aparat fiskus cenderung menggunakan pidana hanya untuk kasus bernilai besar. Kajian yuridis-teoretis memaparkan bahwa asas ultimum remedium diakomodasi melalui ketentuan seperti Pasal 8 ayat (3) dan Pasal 44B UU KUP, namun praktiknya masih menemui inkonsistensi dan diskresi yang luas. Sintesis temuan menunjukkan perlunya pedoman kuantitatif ambang kerugian, reintegrasi protokol “first-time offender,” serta harmonisasi KUHAP dengan prinsip subsidiaritas pidana. Rekomendasi ini diharapkan memperkuat implementasi asas ultimum remedium, memastikan sanksi pidana benar-benar menjadi upaya terakhir dalam penegakan hukum perpajakan yang adil dan proporsional. Taxation; Ultimum Remedium; Criminal Sanctions; KUP Law; Criminal La
PENERAPAN ASAS LEX SPECIALIS SYSTEMATISCHE DEROGAT LEGI GENERALI DALAM PENANGANAN KASUS KORUPSI PENYALAHGUNAAN WEWENANG DALAM PEMBERIAN IZIN TAMBANG NIKEL (STUDI PUTUSAN NO.118/PID.SUS-TPK/2023/PN JKT PST)
Full text linkThe high strategic value of the mining sector makes it vulnerable to corrupt practices, particularly in the process of mining permit issuance. One case that reflects this issue is District Court Decision No. 118/Pid.Sus-TPK/2023/PN. Jkt Pst, the issues addressed in this research include the regulation of criminal law in the mining sector under Law No. 3 of 2020 on the Amendment to Law No. 4 of 2009, the relationship between provisions on the abuse of authority in the Law on the Eradiction of Corruption and the Law on Mineral and Coal Mining in the application of this principle in the handling of corruption cases involving abuse of authority in the issuance of mining permits based on is District Court Decision No. 118/Pid.Sus-TPK/2023/PN Jkt Pst. This research uses normative legal research methods with a statutory approach and case approach. Based on the findings, it is revealed that spesific provisions previously regu;ated under the Mineral and Coal Mining Law concerning permit issuance were removed in the amandments introduced through Law No. 3 of 2020. As a results, the lex specialis systematische derogat legi generali principle cannot be applied to the Corruptioin Law because there are no longer any special provisions remaining in the Mineral and Coal Mining Law that can serve as a basis for comparison. Thus, the legal resolution in this decision is appropriate, and the principle of lex specialis systematische derogat legi generali cannot be applied in this case. Tingginya nilai strategis pada sektor pertambangan menjadikannya rawan akan praktik korupsi, terutama dalam proses perizinan tambang. Salah satu kasus yang mencerminkan permasalahan tersebut adalah Putusan No. 118/Pid.Sus-TPK/2023/PN. Jkt Pst yang melibatkan pejabat Kementerian Energi dan Sumber Daya Mineral dalam penyalahgunaan wewenang pemberian izin usaha pertambangan nikel. Adapun permasalahan yang dibahas dalam penelitian ini yaitu pengaturan hukum pidana pertambangan dalam Undang-Undang No. 4 Tahun 2009, keterkaitan ketentuan mengenai tindak pidana penyalahgunaan wewenang pada Undang-Undang Pemberantasan Tindak Pidana Korupsi dan pada Undang-Undang Pertambangan Mineral dan Batubara dalam penerapan asas lex specialis systematische derogat legi generali, serta penerapan asas lex specialis systematische derogat legi generali dalam penanganan kasus korupsi penyalahgunaan wewenang dalam pemberian izin tambang menurut Putusan No. 118/Pid.Sus-TpK/2023/PN Jkt Pst. Penelitian ini menggunakan metode penelitian hukum normatif dengan pendekatan perundang-undangan dan pendekatan kasus. Berdasarkan hasil penelitian, ditemukan bahwa ketentuan-ketentuan yang sebelumnya diatur secara khusus dalam Undang-Undang Mineral dan Batubara terkait pemberian izin telah dihapus dalam perubahannya melalui Undang-undang Nomor 3 Tahun 2020. Akibatnya, asas lex specialis systematische derogat legi generali tidak dapat diberlakukan terhadap Undang-Undang Tindak Pidana Korupsi karena tidak lagi terdapat ketentuan khusus yang hidup dalam Undang-Undang Mineral dan Batubara untuk dapat menjadi acuan pembanding. Dengan demikian, penyelesaian hukum dalam putusan ini telah tepat dan asas lex specialis systematische derigat legi generali tidak dapat diterapkan dalam kasus ini
Kekuatan Bundling Mainan dalam Meningkatkan Penjualan Makanan Cepat Saji
No full textThis study aims to explore the effect of the bundling strategy in the form of toys in McDonald\u27s “Happy Meal” packages on sales levels and customer satisfaction. The research used a quantitative approach through a questionnaire distributed to 50 respondents of various ages. The aspects studied include health, customer loyalty, psychological influence, and pricing. The results showed that the bundling strategy was effective in increasing purchase intention and customer satisfaction, especially through the appeal of toys targeted at children and parents. However, there were still some concerns regarding the nutritional value of the products, which could be improved by adding healthy food options. This successful bundling strategy shows the potential to expand market share and increase revenue, while maintaining a balance between price, added value, and consumer preferences
Keywords: Happy Meal, consumer preferences, customer satisfaction
Abstrak
Penelitian ini bertujuan untuk mengeksplorasi pengaruh strategi bundling berupa mainan dalam paket "Happy Meal" McDonald\u27s terhadap tingkat penjualan dan kepuasan pelanggan. Penelitian menggunakan pendekatan kuantitatif melalui kuesioner yang disebarkan kepada 50 responden dari berbagai kalangan usia. Aspek yang diteliti meliputi kesehatan, loyalitas pelanggan, pengaruh psikologis, dan penetapan harga. Hasil penelitian menunjukkan bahwa strategi bundling efektif meningkatkan minat beli dan kepuasan pelanggan, khususnya melalui daya tarik mainan yang ditargetkan kepada anak-anak dan orang tua. Namun, masih terdapat beberapa kekhawatiran terkait nilai gizi produk, yang dapat ditingkatkan dengan menambahkan opsi makanan sehat. Strategi bundling yang berhasil ini menunjukkan potensi untuk memperluas pangsa pasar dan meningkatkan pendapatan, dengan tetap memperhatikan keseimbangan antara aspek harga, nilai tambah, dan preferensi konsumen.
Kata Kunci: Happy Meal, preferensi konsumen, kepuasan pelangga
AN ANALYSIS OF STUDENTS’ PERCEPTIONS OF THE EXPERIENCE OF PLAYING HONKAI: STAR RAIL AS A SOURCE OF INFORMATION AND ENTERTAINMENT: A QUALITATIVE APPROACH
Full text linkIn the ever-evolving digital age, games are no longer seen as just a form of entertainment, but also as a medium for indirectly conveying information and knowledge. One game that reflects this phenomenon is Honkai: Star Rail, a turn-based role-playing game (RPG) released by Hoyoverse in April 2023. This game attracted the attention of many people, especially university students, thanks to its in-depth storyline, diverse characters, and complex and immersive game world. This study aims to understand students\u27 perceptions of the Honkai: Star Rail game as a medium of entertainment and conveying information. The method used is qualitative with a phenomenological approach, involving five informants who are active university students and have played this game for at least three months. Data were collected through online interviews in May 2025 and analyzed to identify the themes that emerged in their playing experience. The results showed that in addition to serving as a means of entertainment, the game is also an indirect source of information for the players, especially regarding mythology, popular culture, and philosophical concepts tucked into the narrative. Some informants also mentioned that the game helped them develop strategic thinking skills and empathy for the characters. However, there are also challenges in the form of complex and text-heavy narratives, which can be a barrier for new players or those who are less interested in the story. This study concludes that modern digital games have great potential as an educational entertainment medium, with the caveat that the content needs to be simplified to be more inclusive
CASE STUDY OF UPN STUDENTS AS NIKI PATIENTS: MUSIC AS AN IDENTITY MIRROR, ESCAPE ROOM, AND EXPRESSION CONTAINER IN THE DIGITAL AGE
Full text linkIn the digital era, music has transformed into more than just entertainment. It has become a mirror of identity, a space for emotional escape, and a means of self- expression, especially for the younger generation. This research examines the role of the music of NIKI, a globally popular Indonesian singer, in the lives of students at Universitas Pembangunan Nasional (UPN) "Veteran" Jakarta. Using a qualitative approach and in-depth interview method, this study explores how NIKI\u27s songs are used by students as a medium to understand themselves, deal with academic and personal pressures, and express feelings on social media. Results show that NIKI\u27s poetic and thematic lyrics form a strong emotional attachment for some students, creating the phenomenon of "NIKI patients" as a form of collective affective relations in the digital space. Although not all use music as a primary coping tool, NIKI music still plays an important role in students\u27 emotional dynamics and digital communication. This study highlights the potential of music as a medium of emotional communication and its contribution to identity formation among the digital generation
Malapraktik Pemilu Provinsi Gorontalo 2024 : Pelanggaran KPU Pusat dan Daerah Pada Regulasi Pencalonan Perempuan di Legislatif Lokal
Full text linkPenetapan PKPU No 10 Tahun 2023 dalam mengatur proses pencalonan legislatif pada pemilu 2024, dianggap bertentangan dengan UU No 7 Tahun 2017. Keputusan Mahkamah Agung, Bawaslu dan DKPP, menetapkan bahwa pasal 18 ayat 2 point (a) yang memperbolehkan perhitungan desimal kebawah tidak sah dan memerintahkan KPU mencabut pasal persebut karena menimbulkan ketidakpastian hukum dan polemik di tengah masyarakat. KPU mengabaikan keputusan-keputusan tersebut, dan menetapkan 267 DCT DPR dan 1.016 DCT DPRD Provinsi yang belum mencapai 30% keterwakilan perempuan. Kasus Gugatan ke MK terhadap hasil pemilu legislatif 2024 di Daerah Pemilihan 6 Provinsi Gorontalo merupakan dampak dari malapraktek pemilu nasional serius dan dilakukan secara hirarkis. Tujuan penelitian ini untuk menganalisis bagaimana KPU 2022-2027 memanipulasi PKPU No 10 Tahun 2023, serta melihat dampak dari pelanggaran peraturan pencalonan perempuan dalam DCT di Dapil 6 DPRD Provinsi Gorontalo. Penelitian ini menggunakan pendekatan kualitatif dengan metode studi kasus. Data primer diperoleh dengan melakukan wawancara mendalam dengan informan terpilih, semua data dianalisis dengan teori malapraktik pemilu Sarah Birch (2013). Hasil penelitian ini menunjukan bahwa malapraktik pemilu dengan manipulasi PKPU dapat terjadi karena (1) keterbatasan dan kesulitan partai politik dalam merekrut caleg perempuan yang potensial, (2) asumsi ketidakadilan pada perhitungan desimal dengan pembulatan ke atas, (3) upaya partai politik untuk lolos verifikasi DCT pemilu 2024, serta (4) kekhawatiran KPU akan hambatan politik dalam penetapan PKPU yang tepat waktu. Sedangkan pelanggaran di dapil Gorontalo 6 terjadi dengan alasan (1) KPU Provinsi Gorontalo memiliki kewajiban untuk menjalankan PKPU No 10 Tahun 2023 dalam menentukan DCT perempuan, dan (2) waktu pelaksanaan pemilu yang singkat. Temuan utama penelitian ini adalah malapraktik pemilu di Provinsi Gorontalo terjadi karena KPU tidak mampu menjaga kemandirian dan integritasnya dalam membuat regulasi teknis PKPU
Pengenalan Bahasa Mandarin Melalui Kegiatan Kokurikuler di SMP Negeri 2 Sumbang
Full text linkThis community service project aims to implement the Pancasila Student Strengthening Project Program. This is achieved through co-curricular activities within the Merdeka curriculum, specifically by introducing Mandarin Chinese as a second foreign language using a game-based learning approach. The introduction of a second foreign language endeavors to broaden students\u27 perspectives on globalization and highlight the importance of foreign language proficiency. Concurrently, it seeks to instill patriotism, tolerance, politeness, and ethics in students by integrating local cultural wisdom into Mandarin language learning. The methodology employed involves cooperative learning or group-based instruction to facilitate game-based learning, culminating in a project. Through the execution of this community service activity, it is expected that students will gain familiarity with Mandarin Chinese as a beneficial second foreign language for their future, aligning with the global-minded identity of Pancasila students.Pengabdian Kepada Masyarakat bertujuan untuk merealisasikan program projek penguatan pelajar Pancasila melalui kegiatan kokurikuler dalam kurikulum merdeka melalui pengenalan bahasa mandarin sebagai bahasa asing kedua dengan menerapkan game based learning. Pengenalan bahasa asing kedua merupakan upaya dalam membuka wawasan peserta didik terhadap globalisasi dan pentingnya penguasaan bahasa asing dengan tetap menanamkan rasa cinta tanah air, toleransi, sopan santun, dan etika melalui pembelajaran bahasa Mandarin yang berbasis kearifan budaya lokal kepada siswa. Metode yang digunakan adalah menerapkan cooperative learning atau pembelajaran kelompok guna merealisasikan pembelajaran berbasis permainan dan hasil akhir dengan membuat projek. Melalui pelaksanaan kegiatan pengabdian kepada masyarakat ini diharapkan para peserta didik dapat mengenal bahasa Mandarin sebagai bahasa asing kedua yang bermanfaat di kemudian hari sesuai dengan jati diri para pelajar Pancasila yang berwawasan global
Analisis Total Productive Maintenance Menggunakan Metode Overall Equipment Effectivenes (OEE) dan Six Big Losses Pada Mesin Curing Tire Press di PT.XYZ
Full text linkThis research was conducted at PT XYZ, a tire manufacturing company established in 1988 in Indonesia. The study focuses on the curing tire press machine, which has experienced high downtime issues. The purpose of this research is to analyze Total Productive Maintenance (TPM) using the Overall Equipment Effectiveness (OEE) method and calculate the Six Big Losses on the machine during the period of January to June 2023. Data was collected through observation, interviews, and literature review. The findings show that high breakdown frequency significantly impacted downtime and reduced production effectiveness. The OEE value of the curing tire press machine was 78.22%, which is below the global OEE standard of 85%. The largest factor hindering OEE achievement was Idling and Minor Stoppages, with a value of 21%. The proposed recommendations are expected to reduce downtime and improve machine performance, allowing PT XYZ to meet its production targets.This research was conducted at PT XYZ, a tire manufacturing company established in 1988 in Indonesia. The study focuses on the curing tire press machine, which has experienced high downtime issues. The purpose of this research is to analyze Total Productive Maintenance (TPM) using the Overall Equipment Effectiveness (OEE) method and calculate the Six Big Losses on the machine during the period of January to June 2023. Data was collected through observation, interviews, and literature review. The findings show that high breakdown frequency significantly impacted downtime and reduced production effectiveness. The OEE value of the curing tire press machine was 78.22%, which is below the global OEE standard of 85%. The largest factor hindering OEE achievement was Idling and Minor Stoppages, with a value of 21%. The proposed recommendations are expected to reduce downtime and improve machine performance, allowing PT XYZ to meet its production targets
HUBUNGAN BEBAN KERJA, DURASI KERJA DAN SHIFT KERJA DENGAN KELELAHAN KERJA PADA PEKERJA PRODUKSI PT X SAMARINDA
Full text linkBackground: Workplace accidents caused by work fatigue remain relatively high and continue to increase annually. Work fatigue is often triggered by excessive workloads, with work duration and shifts also playing a significant role in contributing to fatigue in the workplace. This study aims to determine the relationship between workload, work duration, and work shifts with work fatigue among production workers at PT X Samarinda.
Methods: This is a quantitative study with a cross-sectional design. The total sampling method was used, involving 60 respondents. Data were collected through direct questionnaires and analyzed using the Spearman Rank test.
Results: The statistical analysis revealed a p-value of 0.081 for the relationship between workload and work fatigue, a p-value of 0.001 for the relationship between work duration and work fatigue, and a p-value of 0.001 for the relationship between work shifts and work fatigue.
Conclusion: Work duration and work shifts have a more significant impact on work fatigue compared to workload. It is recommended that workers manage their break time effectively and increase their water intake during work, considering the hot working environment, to maintain productivity and prevent incidents.Latar Belakang: Kecelakaan kerja yang disebabkan oleh kelelahan kerja masih menjadi masalah yang signifikan, dengan angka yang terus meningkat setiap tahunnya. Kelelahan kerja sering dipengaruhi oleh beban kerja yang berlebih, durasi kerja yang panjang, serta shift kerja yang tidak teratur. Penelitian ini bertujuan untuk mengetahui hubungan antara beban kerja, durasi kerja, dan shift kerja dengan kelelahan kerja pada pekerja produksi di PT X Samarinda.
Metode: Penelitian ini menggunakan desain kuantitatif dengan pendekatan cross-sectional. Pengambilan sampel dilakukan dengan metode sampel total, yang melibatkan 60 responden. Data dikumpulkan melalui kuesioner yang dibagikan langsung kepada responden dan dianalisis menggunakan uji Spearman Rank.
Hasil: Hasil penelitian menunjukkan bahwa ada hubungan signifikan antara durasi kerja dan shift kerja dengan kelelahan kerja (p value 0,001). Namun, hubungan antara beban kerja dan kelelahan kerja tidak signifikan (p value 0,081).
Kesimpulan: Durasi kerja dan shift kerja memiliki pengaruh yang lebih besar terhadap kelelahan kerja dibandingkan beban kerja. Disarankan agar pekerja dapat mengelola waktu istirahat dengan baik serta memperbanyak konsumsi air putih, mengingat lingkungan kerja yang panas, untuk menjaga produktivitas dan mencegah insiden
Klasifikasi Jenis Tumor Otak Melalui Citra MRI dengan Menggunakan Convolutional Neural Network
Full text linkPendeteksian tumor otak pada citra MRI menggunakan metode Convolutional Neural Network (CNN) semakin berkembang dalam diagnosis medis berbasis pencitraan. CNN memungkinkan identifikasi tumor seperti glioma, meningioma, dan tumor pituitari dengan akurasi tinggi melalui ekstraksi fitur otomatis dari citra MRI. Penelitian ini bertujuan untuk mengevaluasi efektivitas CNN dalam segmentasi dan klasifikasi tumor otak, serta meningkatkan efisiensi dan akurasi deteksi. Metode yang digunakan mencakup pengumpulan data MRI, preprocessing citra, augmentasi data, serta penerapan transfer learning untuk mengatasi tantangan keterbatasan data dan overfitting. Hasil penelitian menunjukkan model CNN mampu mencapai akurasi 96,57% pada data uji dengan precision = 96,70%, recall = 96,59%, dan F1-score = 96,60% yang sangat tinggi untuk semua kelas. Meskipun demikian, tantangan terkait komputasi tinggi dan variasi citra MRI masih perlu diatasi. Penelitian ini menegaskan pentingnya penggunaan dataset besar dan beragam untuk meningkatkan performa model dalam aplikasi klinis deteksi tumor otak